Pakistan mein ek bahut common situation: abroad jaana hai — Italy, Canada, UK — lekin 3, 5, ya kabhi kabhi 7 saal ki FBR returns pending hain. Embassy documents maangti hai, visa apply karna hai, waqt kam hai. Ye guide specifically un logon ke liye hai. Pending returns kya hain, kaise file hongi, penalty kitni aayegi, aur kab tak complete ho sakti hai — sab step-by-step, verified data ke saath.
Ahem: Italy, Spain, Canada, UK sab ki embassies visa application mein last 2–3 saal ke tax returns maangti hain. Non-filer ka visa reject ya delay ho sakta hai. Pending returns clear karna visa se pehle zaruri hai.
FBR Kitne Saal Ki Returns Maang Sakta Hai
Income Tax Ordinance ke mutabiq FBR 5 saal pehle tak ki assessment open kar sakta hai. Practically:
| Tax Year | Income Period | Status 2026 Mein | File Karein? |
|---|---|---|---|
| TY 2026 | Jul 2025 – Jun 2026 | Current — due Sep 2026 | Zaruri |
| TY 2025 | Jul 2024 – Jun 2025 | Pending — late filing | Zaruri |
| TY 2024 | Jul 2023 – Jun 2024 | Pending — late filing | Zaruri |
| TY 2023 | Jul 2022 – Jun 2023 | Pending — late filing | Embassy ke liye zaruri |
| TY 2022 | Jul 2021 – Jun 2022 | Border of 5-year limit | Recommended |
| TY 2021 aur pehle | Jul 2020 se pehle | 5 saal se purana | Mostly not required |
Embassy ke liye: Zyada tar applications mein last 3 saal kaafi hote hain — TY 2024, 2025, 2026. Sab pending hain toh TY 2022 se start karo aur current tak file karo — sequence mein purana pehle.
Penalty — Kitna Banta Hai Late Filing Par
Bahut se log penalty ke darr se return file nahi karte. Haqiqat ye hai ke zyada tar ordinary salaried logon ki penalty bahut kam hoti hai:
| Situation | Penalty Rule | Practical Amount |
|---|---|---|
| Taxable income zero tha (below threshold) | Rs 1,000 per year minimum | Rs 1,000 per year — bohot kam |
| Tax tha lekin pay ho gaya (employer ne deduct kiya) | Rs 1,000/day OR 0.1%/week of tax — whichever higher | Vary karta hai — lekin capped at 50% of tax |
| Tax tha aur nahi bhara | Penalty + 12% default surcharge on unpaid tax | Significant — ASAP file karo |
Example: 5 Saal Ki Salaried Employee Ki Filing
Agar aap ki salary Rs 50,000/month thi (Rs 600,000/year — below taxable threshold in most years), toh:
- Taxable income: zero (below slab)
- Tax due: zero
- Penalty per year: Rs 1,000 (minimum)
- 5 saal ki total penalty: Rs 5,000
- Ye amount file karne ka total cost — bahut manageable hai
Penalty maafi ka option: FBR Commissioner ko penalty waive karne ka ikhtiyaar hota hai agar aap genuine reason show karein (nahi pata tha filing zaruri hai, employer ne kaha tha wo karta hai, etc.). Kamboh Associates ye application bhi handle karta hai.
Har Saal Ke Liye Documents
Pending returns file karne ke liye har saal ke liye ye documents chahiye:
| Document | Kahan Se Milega | Zaruri? |
|---|---|---|
| Salary Certificate / Form 16 (us saal ka) | Employer / HR department | Haan — primary income proof |
| Bank Statement (us saal ka) | Aap ka bank — branch ya app se | Agar other income ya savings zyada hain |
| CNIC copy | Aap ke paas hoga | Haan |
| Property documents (agar property hai) | Registry, sale deed | Wealth statement ke liye zaruri |
| Vehicle registration | Excise department / NADRA | Wealth statement ke liye |
| Loan details (agar loan hai) | Bank statement / loan agreement | Liabilities declare karne ke liye |
IRIS Par Pending Returns File Karne Ka Process
IRIS Login — iris.fbr.gov.pk
CNIC number se IRIS account mein login karo. Agar account nahi hai toh pehle register karo — NTN automatically link ho jaata hai CNIC se.
Sabse Purane Saal Ka Return Pehle
IRIS mein: Declaration → Return of Income → Tax Year select karo. Sabse pehle oldest pending year select karo (jaise TY 2022). Sequence mein file karna zaroori hai — naya saal purane ke baad.
Income Declare Karo
Salary, business income, rental income — jo bhi tha us saal. Zyada tar salaried employees ke liye sirf employer ka name, salary amount aur salary certificate number chahiye hoti hai.
Wealth Statement Complete Karo
Us saal ke end (June 30) tak aap ke paas kya tha: property (FBR value), car (model year), bank balance, investments — aur liabilities (loans). Ye return ke saath ek saath submit hota hai.
Submit Karo aur Acknowledgment Save Karo
Return submit hone ke baad IRIS ek acknowledgment number deta hai. Ye save karo — embassy documents mein zaruri hota hai. Iske baad agla saal file karo.
ATL Check Karo
2–3 working days mein fbr.gov.pk par ATL mein naam aana chahiye. Text karo: 9966 par ACTIVE space CNIC number — FBR confirm karta hai filer status.
Timeline — Kitna Waqt Lagega
| Saalon Ki Pending Filing | Documents Ready Hain Toh | Emergency Case |
|---|---|---|
| 1 saal | 1–2 working days | Same day possible |
| 2–3 saal | 3–5 working days | 2–3 working days |
| 4–5 saal | 5–8 working days | 3–5 working days |
| 6–7 saal | 10–14 working days | 7 working days |
Kamboh Associates pending returns specialization karta hai — especially abroad jane wale cases mein. Aap ke documents WhatsApp par send karo, ham sab IRIS par complete karte hain. Aap ko personally IRIS par kuch karne ki zarurat nahi. WhatsApp: 0328-4675162 — urgent mention karo.
Abroad Se Bhi File Ho Sakti Hai
Agar aap already abroad hain aur Pakistan wapas aana mushkil hai — koi masla nahi:
- IRIS online portal — kisi bhi jagah se access ho sakta hai (VPN bhi mil jata hai agar portal slow ho)
- Power of Attorney (POA) — Kamboh Associates ko POA de sakte hain aur ham aap ki taraf se filing karte hain
- Documents WhatsApp/email par — salary certificates, bank statements share karein, ham baqi sambhaalte hain
Aksar Pooche Jane Wale Sawalat
Pending Returns Urgent Clear Karani Hain?
Visa date fix hai? Kamboh Associates 3–5 working days mein multiple saalon ki filing complete karta hai — NTN se ATL confirmation tak. Abhi WhatsApp karo.